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Nur Fadila, Aisyah; Ellya Roziana, Norma; Chauliya Nadina Putri, Rayshya; Muharwati, Marini; Naufarezi, Rayhan +2 more

Journal of Administrative and Sosial Science (JASS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

The Rumah Padat Karya Program in Surabaya City is one of the local government policies to reduce poverty through job creation and empowerment of low-income communities (MBR). This study aims to evaluate the effectiveness of the Rumah Padat Karya Program in reducing poverty rates in Surabaya and to assess its alignment with the Sustainable Development Goals (SDGs), particularly Goal 1 (No Poverty), Goal 8 (Decent Work and Economic Growth), and Goal 11 (Sustainable Cities and Communities). The study employs a formal evaluation approach with a formative evaluation type, given that the program is still ongoing. Data were collected through interviews, observation, and documentation, and analyzed qualitatively. The evaluation was conducted using William N. Dunn’s (2003) criteria, comprising effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness. The results indicate that the program is fairly effective in reducing poverty and unemployment through local workforce absorption and the productive utilization of previously idle government assets. However, limitations remain, including budget constraints, inter-district facility disparities, weak inter-agency coordination, and suboptimal business mentoring and market access. Therefore, it is necessary to strengthen the mentoring system, equalize facilities, and enhance cross-sector collaboration so that the program can run more optimally and sustainably.  

Hanifa Sri Nuryani; Edi Irawan

Karya Nyata : Jurnal Pengabdian kepada Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Accountability in preparing financial reports is a crucial instrument for the sustainability of business entities, because inaccurate financial data management can hinder decision-making and harm business performance in the future. For MSME actors in the PKK Tanggamus community, strengthening financial reporting competence is an urgent need so they can map expenditure structures, record income, calculate profit, and evaluate business development periodically. This community service activity aims to improve participants’ financial discipline, particularly in separating personal assets, business capital, and gross profit, while introducing accessible office technology. The training focused on optimizing LibreOffice Calc as an alternative to Microsoft Excel with similar functions for creating transaction tables, cost recapitulations, and simple financial reports. The activity method included material presentation, software demonstrations, report preparation practice, and interactive discussions based on participants’ business needs. Training results showed high enthusiasm, improved understanding, and readiness to use LibreOffice Calc as a more organized, transparent, and sustainable financial recording tool. Thus, this activity provides practical contributions to building an accountable financial administration culture for community-based MSMEs.

Eva Malina Simatupang; Arlina Pratiwi Purba; Nurlinda Nurlinda; Angelia Maharani Purba; Mardelia Desfrida

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity aimed to improve financial literacy and family financial management skills based on priority scales among housewives in the pandan mat weaving artisan community in Sei Balai District, Batubara Regency, North Sumatra Province. The main problems faced by the community partners included limited understanding of simple financial record-keeping, the absence of separation between business and household finances, and low saving habits due to fluctuating income levels. The implementation method employed a participatory approach through observation, lectures, interactive discussions, household budgeting practices, and simple financial recording training. The results of the activity indicated that participants experienced an improvement in their understanding of the importance of distinguishing between needs and wants, arranging expenditure priorities, and developing saving habits as well as preparing family emergency funds. In addition, participants also began to recognize the importance of financial record-keeping as an effort to control household expenditures more effectively and efficiently. The participants’ enthusiasm throughout the program demonstrated that the materials delivered were highly relevant to community needs. Therefore, this outreach activity contributed positively to enhancing family financial management capabilities and supporting the economic well-being of the pandan mat weaving artisan community.

Eva Malina Simatupang; Arlina Pratiwi Purba; Nurlinda Nurlinda; Angelia Maharani Purba; Mardelia Desfrida

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity aimed to improve financial literacy and family financial management skills based on priority scales among housewives in the pandan mat weaving artisan community in Sei Balai District, Batubara Regency, North Sumatra Province. The main problems faced by the community partners included limited understanding of simple financial record-keeping, the absence of separation between business and household finances, and low saving habits due to fluctuating income levels. The implementation method employed a participatory approach through observation, lectures, interactive discussions, household budgeting practices, and simple financial recording training. The results of the activity indicated that participants experienced an improvement in their understanding of the importance of distinguishing between needs and wants, arranging expenditure priorities, and developing saving habits as well as preparing family emergency funds. In addition, participants also began to recognize the importance of financial record-keeping as an effort to control household expenditures more effectively and efficiently. The participants’ enthusiasm throughout the program demonstrated that the materials delivered were highly relevant to community needs. Therefore, this outreach activity contributed positively to enhancing family financial management capabilities and supporting the economic well-being of the pandan mat weaving artisan community.

Muhammad Zuardi; Sally Maya Vida; Raina Rosanti; Sabarita Tarigan; Heddy Heddy

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting national economic growth, particularly in the culinary sector. However, many MSME entrepreneurs still face challenges in financial management due to the lack of proper implementation of simple accounting systems. Tenank Cafe Medan is one of the culinary businesses with strong growth potential, yet it continues to experience difficulties in transaction recording, cash flow management, and the preparation of simple financial statements, which affect the quality of business services. Therefore, this Community Partnership Independent Service Program (PMKM) aims to provide assistance in simple accounting practices to improve service quality at Tenank Cafe Medan. The program was implemented through observation, socialization, training, direct practice, and mentoring activities. The materials included transaction recording, cash book preparation, simple income statements, and cash flow management. The results show an improvement in the partner’s understanding and ability to manage finances systematically. Better financial management has also contributed to improving operational management and customer service quality. Thus, this program positively supports business management strengthening and service quality improvement at Tenank Cafe Medan.

Muhammad Zuardi; Sally Maya Vida; Raina Rosanti; Sabarita Tarigan; Heddy Heddy

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting national economic growth, particularly in the culinary sector. However, many MSME entrepreneurs still face challenges in financial management due to the lack of proper implementation of simple accounting systems. Tenank Cafe Medan is one of the culinary businesses with strong growth potential, yet it continues to experience difficulties in transaction recording, cash flow management, and the preparation of simple financial statements, which affect the quality of business services. Therefore, this Community Partnership Independent Service Program (PMKM) aims to provide assistance in simple accounting practices to improve service quality at Tenank Cafe Medan. The program was implemented through observation, socialization, training, direct practice, and mentoring activities. The materials included transaction recording, cash book preparation, simple income statements, and cash flow management. The results show an improvement in the partner’s understanding and ability to manage finances systematically. Better financial management has also contributed to improving operational management and customer service quality. Thus, this program positively supports business management strengthening and service quality improvement at Tenank Cafe Medan.

Nurrahma Hidayah; Eta Arisa; Uswatun Hasanah

DHARMA EKONOMI 2026 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in strengthening the local economy through job creation and increasing community income. In the perspective of Islamic economics, MSME empowerment is not only profit-oriented but also emphasizes values such as justice, honesty, and transparency in business activities. However, studies on Islamic economic-based MSME empowerment strategies in the local culinary sector, particularly among micro-scale businesses in regions such as Bengkulu City, remain limited. This study aims to analyze the strategies of Islamic economic-based MSME empowerment in supporting local economic strengthening at Oishi Dimsum in Bengkulu City. This research employs a qualitative method with a descriptive approach, using observation, in-depth interviews, and documentation as data collection techniques. The results indicate that the strategies include product innovation, the use of digital media, improvement of service quality, and strengthening of business management. The implementation of Islamic economic principles is reflected in the use of halal raw materials, price transparency, and ethical business practices. Furthermore, the business contributes to local economic strengthening by creating employment opportunities and increasing community income. This study concludes that Islamic economic-based MSME empowerment plays an important role in supporting sustainable local economic development.

Fitriah Fitriah; Yanto Nius Gulo

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The transformation of payment systems from cash to digital through the Quick Response Code Indonesian Standard (QRIS) is part of financial transaction modernization in Indonesia. This transformation has begun among Micro, Small, and Medium Enterprises (MSMEs) in the Baduy community, particularly in Baduy Luar, which has higher interaction with external communities. However, the adoption of digital payment systems has not been fully supported by adequate financial management capabilities. This community service activity aims to identify the transformation process of payment systems and describe the financial literacy conditions of Baduy MSMEs. The method used is a descriptive qualitative approach through in-depth interviews and field observations. The results show that some MSMEs have adopted QRIS through Bank BRI as an alternative payment method alongside cash and have utilized social media such as TikTok Live and Instagram for product marketing. The main sources of income include handicrafts, traditional clothing, accessories, and food products. However, financial management practices remain simple and lack systematic recording. This indicates improved financial inclusion but not yet accompanied by adequate financial behavior. Therefore, strengthening financial literacy is essential to support sustainable financial modernization in the Baduy community.

Fitriah Fitriah; Yanto Nius Gulo; Khalifa Damalin Ayunda; Novia Novia; Mirna Agustin +1 more

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Financial literacy is an essential aspect in supporting community financial management, particularly in rural and indigenous communities such as Kanekes Village (Baduy). Although the community has begun to access financial services and digital technology, their ability to manage finances remains limited. Therefore, this community service activity aims to identify the level of financial literacy and to encourage public awareness of better financial management. The method used is a descriptive qualitative approach through in-depth interviews and field observations. The results show that the community, especially in Baduy Luar, has utilized social media such as TikTok Live and Instagram for product marketing and has adopted digital payment systems such as QRIS through Bank BRI, although cash transactions still dominate. The main sources of income come from micro-enterprises based on local potential, including handicrafts, traditional clothing, accessories, and food products. However, the community generally lacks financial recording practices and structured financial planning, causing income to be directly spent on daily needs. The activity also indicates the emergence of initial awareness regarding financial management and highlights the role of youth as local leaders in adopting digital technology. Therefore, strengthening financial literacy is crucial to improving financial behavior and supporting sustainable economic transformation within the community.

Lutfi Ariefianto; AT Hendrawijaya; Muhammad Irfan Hilmi; Linda Fajarwati

Jurnal Nusantara Berbakti 2026 Universitas Kristen Indonesia Toraja

Suboptimal waste management has become a serious problem in local communities, even though inorganic waste has high economic potential if managed wisely. In Tegalsari Village, Ambulu Subdistrict, waste management needs to be strengthened through a financial approach. This community service activity aims to empower the economy of Tegalsari Village residents by revitalizing the management of the waste bank so that it provides direct economic value that can increase household income. The implementation of this activity was carried out through a planning phase that included program coordination meetings, the formation and revitalization of the management structure, educational outreach on the economic value of waste, and a partnership collaboration with the Karya Mandiri Jember Central Waste Bank (BSI). Furthermore, the operational implementation phase includes the sorting of inorganic waste by residents in their respective homes, weighing, recording financial transactions in customer savings books, and transporting the waste to collectors. The results of these activities demonstrate the establishment of a more organized management system and an increase in residents’ active participation in waste sorting. The profit-sharing system for customer savings from waste sales has proven effective in boosting residents’ enthusiasm, enabling the program to tangibly transform waste into income while strengthening the domestic economic resilience of the Tegalsari Village community.

Siti Ambarwati; Armansyah Walian; Erdah Litriani

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to analyze the influence of Corporate Social Responsibility (CSR) programs on community welfare. The research employs two variables, namely Corporate Social Responsibility as the independent variable and Community Welfare as the dependent variable. The population of this study consists of residents in Sidomulyo Village, with a sample of 97 respondents selected using a purposive sampling technique. Data were collected through questionnaires and interviews using a Likert scale that had been tested for validity and reliability. The data analysis method applied in this research is simple regression analysis. The results indicate that Corporate Social Responsibility has a positive and significant effect on community welfare. This finding suggests that well-implemented CSR programs contribute to improving the quality of life, increasing income, strengthening social relationships, and enhancing access to education and health services. Furthermore, CSR programs also support sustainable community development by empowering local communities and improving social and economic conditions. Therefore, CSR plays a strategic role in fostering long-term welfare and development within the community.

Leni Afriani; Ayu Andira; Muh Taufik Tiaki

Jurnal Ekonomi dan Keuangan Islam 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to analyze the role and impact of PT Batujaya Bersama Sejahtera (PT BBS) on the socio-economic conditions of the community in Walandano Village, Balaesang Tanjung District. The background of this study is driven by the massive expansion of the mining industry in Central Sulawesi, which triggers a structural shift from traditional agriculture to an industrial economy. This study employs a qualitative method with data collection techniques including in-depth interviews, observation, and documentation. The findings indicate that PT BBS plays a significant role in local economic development by providing employment opportunities, increasing household income, and improving public infrastructure such as roads and jetties. However, the study also identifies social disruptions, including public protests regarding land issues and environmental concerns like dust and noise pollution. The implications of this research suggest that the company must strengthen its Corporate Social Responsibility (CSR) programs by focusing on sustainable community empowerment and more transparent communication to mitigate social risks. These findings contribute to the literature on regional economic development and social change in coastal mining areas.

Titis Widowati; Benny Sigiro; Bambang Agus Diana

DHARMA EKONOMI 2026 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

The presence of BUMDes is an important factor in improving the economy and community independence, such as through the village savings and loan program. However, the lack of socialization and inaccurate targeting of program recipients are problems that have implications for BUMDes capital turnover. This study aims to explain the optimization of the savings and loan program in BUMDes in realizing the economic independence of the community of Kalimanah Kulon Village, Kalimanah District, Purbalingga Regency. This study uses a qualitative case-study approach. Data were obtained through interviews, observations, and document analysis. The results show that the BUMDes savings and loan program is able to increase village income and community welfare, although it is still not optimal. In its implementation, there are several obstacles that have the potential to hinder the implementation of this program, including the issue of inadequate human resources, minimal business planning and innovation, and low community participation in loan repayment and BUMDes business management. Therefore, adequate planning by the village government to increase the capacity of managers and community participation, as well as strengthening institutions and collaboration with relevant stakeholders in BUMDes business management are important prerequisites for optimal program achievement. In addition, intensive and ongoing outreach to all levels of society regarding BUMDes programs is needed to ensure BUMDes can more optimally fulfill their role in improving village welfare and independence.

Mukhlis Mukhlis; Jureid Jureid

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2026 Lembaga Pengembangan Kinerja Dosen

Zakat is a key instrument in the Islamic economic system, functioning as a mechanism for income redistribution and poverty alleviation. However, zakat management at the level of mosque-based Zakat Collection Units (Unit Pengumpul Zakat/UPZ) still faces significant challenges, particularly in terms of managerial capacity, administrative systems, and institutional governance. This community service project aims to optimize the collection and distribution of zakat through capacity building of the UPZ management at Al-Hidayah Mosque, Mandailing Natal. The study employed a participatory approach consisting of observation, joint planning, socialization, training, mentoring, and evaluation stages. Data were collected using observation, interviews, and structured questionnaires administered through pre-test and post-test to measure participants’ knowledge improvement. Data analysis was conducted using a descriptive comparative method to assess changes before and after the intervention. The results indicate a significant improvement in the managerial capacity of UPZ administrators, as reflected by an increase in the average score from 55% in the pre-test to 80% in the post-test. In addition, improvements were observed in zakat management practices, including the establishment of simple financial recording systems, the development of a structured database of donors (muzakki) and beneficiaries (mustahik), and enhanced transparency and accountability. Qualitatively, the program also fostered behavioral change among administrators, the emergence of local leadership, and increased public trust in the UPZ. This study concludes that participatory-based socialization, training, and mentoring are effective in strengthening institutional capacity and optimizing zakat management at the grassroots level. The findings highlight the importance of governance and capacity building in enhancing the effectiveness of community-based zakat institutions.

Mukhlis Mukhlis; Jureid Jureid

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2026 Lembaga Pengembangan Kinerja Dosen

Zakat is a key instrument in the Islamic economic system, functioning as a mechanism for income redistribution and poverty alleviation. However, zakat management at the level of mosque-based Zakat Collection Units (Unit Pengumpul Zakat/UPZ) still faces significant challenges, particularly in terms of managerial capacity, administrative systems, and institutional governance. This community service project aims to optimize the collection and distribution of zakat through capacity building of the UPZ management at Al-Hidayah Mosque, Mandailing Natal. The study employed a participatory approach consisting of observation, joint planning, socialization, training, mentoring, and evaluation stages. Data were collected using observation, interviews, and structured questionnaires administered through pre-test and post-test to measure participants’ knowledge improvement. Data analysis was conducted using a descriptive comparative method to assess changes before and after the intervention. The results indicate a significant improvement in the managerial capacity of UPZ administrators, as reflected by an increase in the average score from 55% in the pre-test to 80% in the post-test. In addition, improvements were observed in zakat management practices, including the establishment of simple financial recording systems, the development of a structured database of donors (muzakki) and beneficiaries (mustahik), and enhanced transparency and accountability. Qualitatively, the program also fostered behavioral change among administrators, the emergence of local leadership, and increased public trust in the UPZ. This study concludes that participatory-based socialization, training, and mentoring are effective in strengthening institutional capacity and optimizing zakat management at the grassroots level. The findings highlight the importance of governance and capacity building in enhancing the effectiveness of community-based zakat institutions.

Ading Rahman Sukmara

Jurnal Manajemen Kewirausahaan dan Teknologi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research focuses on the strategic role of the people's market as a driver of the regional economy and a source of Regional Original Income (PAD), by taking a case study of the arrangement of the people's market by the Ciamis Regency MSME Office. Using a qualitative approach, data was collected through observation, interviews, and documentation studies. The results of the study show that the Regional Government of Ciamis Regency implements five main strategies in structuring the people's market, including optimizing development and revitalization with ease of access, market development based on potential and local characteristics, cooperation with investors, facilitation and guaranteeing the ease of capital lending through banking, and market promotion using digital technology. This strategy has a significant impact on the achievement of PAD. The achievement of PAD from the people's market sector of Ciamis Regency was recorded to exceed the target in the period of 2015 to 2017, reaching 113.4%, 128.0%, and 121.9%, respectively, although it decreased in 2018 to 87.2%. To optimize regional levy revenue, these findings conclude the need to improve and improve the regional levy management system to support the performance of the apparatus, the implementation of routine activities such as coordination between agencies and socialization to business actors, as well as increasing the discipline, dedication, and honesty of fiscal officials in carrying out their main duties and functions proportionately.

M. Ragil Jibran; Nangga Andrisa; Mustofa Kurniawan; Jalu Ahda Adiananta; Fauzi Indra Kurniawan +1 more

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service programme aims to provide education and training on the utilisation of the TikTok application as a digital business medium for the community of Rejosari Village, RT 03 RW 07, Karanggeneng, Boyolali Regency. The rapid development of digital technology and social media has transformed patterns of economic interaction from conventional systems into platform-based digital economies. Nevertheless, at the village level, the use of social media remains predominantly oriented towards entertainment and has not yet been optimally directed as an instrument for enhancing household economic capacity. The implementation method adopts an educative–participatory approach through the delivery of conceptual materials, demonstrations of TikTok features, and hands-on practice in creating digital business content. The results of the activity indicate an improvement in participants’ understanding of social media–based digital business opportunities, as well as the emergence of collective awareness to utilise TikTok as a means of generating additional income. This programme confirms that social media–based digital business education can function as an effective instrument for empowering rural communities in responding to digital economic transformation.

Sitti Atiyatul Mahfudoh; Eny Latifah; Mi’ah Mi’ah; Riskiyah Riskiyah; Inayatus Syarifah +1 more

Karya Nyata : Jurnal Pengabdian kepada Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Bulay Village has an entrepreneurial spirit, with the idea of creating, developing, and managing new businesses and exploiting its papaya production potential. This innovation involves processing papaya chips (kreeyaa), which is expected to increase income. The goal of the PKM is to improve the community's economy by providing training and guidance on processing papaya into marketable products, motivating the community to generate creative ideas using existing resources, and establishing papaya chips businesses. The method used is partisipatory Action Research, an approach based on the assets, strengths, and potential of the community. Entrepreneurship mentoring seminars and training on making papaya chips (kreeyaa) in Bulay Village are expected to create jobs, develop community skills, and increase income by leveraging potential assets.

Muhammad Iqbal; Rozzy Aprirachman

Jurnal Ekonomi dan Pembangunan Indonesia 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the effect of microcredit on the level of community welfare in Kecamatan Sumbawa, with study locations in Kelurahan Pekat and Brang Bara. Microcredit is positioned as one of the strategic instruments in efforts to empower the economy of low-income communities, especially through increasing access to financing, income generation, and social welfare. This research uses a quantitative approach with Structural Equation Modeling (SEM) method based on Partial Least Square (PLS). The study population consisted of 100 micro-entrepreneurs in the two villages who had received microcredit from local financial institutions. The variables analyzed include ease of credit access (X1), credit repayment (X2), income (Y), and community welfare (Z) which acts as a mediating variable. The results of the analysis show that easy access to microcredit does not have a significant effect on income or community welfare. In contrast, the variable of microcredit repayment has a positive and significant effect on community welfare. In addition, income also has a positive and significant influence on welfare, indicating that an increase in income is a key factor in determining the economic and social welfare of microcredit recipient households. This finding confirms that the success of the microcredit program is more influenced by the effectiveness of the management and sustainability of the credit repayment system, rather than solely by the ease of access to financing.  

Putri Septihan Melinda; Rozzy Aprirachman

Jurnal Ekonomi dan Pembangunan Indonesia 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the direct, indirect, and subsequent impacts of Car Free Day (CFD) activities in Labuhan Badas Sub-district, Sumbawa Regency. The approach used is Multiplier Effect Analysis, which utilizes multiple effects based on real conditions in the field. In addition, this study also evaluates the perceptions of the community, labor, and businesses towards CFD activities with Descriptive Statistical Analysis, specifically through the Chi-Square Test. The data used is primary data, obtained through direct interviews with relevant respondents. With primary data collection and qualitative analysis, multiplier effect calculations can be performed. The results of the Multiplier Effect analysis show that the Keynesian Income Multiplier is 2.43, which means that every additional public expenditure of one rupiah can increase income by around 2.43 rupiah. In addition, the Income Multiplier Ratio of 1.06 indicates that every investment of one rupiah in CFD-related business units will result in an increase in income of 1.06 rupiah, including both direct and indirect impacts. Based on these results, the Multiplier Effect Analysis of CFD in Sumbawa Regency succeeded in achieving the research objectives, namely knowing the impact of Car Free Day activities on the local economy.